102 STAT. 3730

PUBLIC LAW 100-647—NOV. 10, 1988

taxing powers not subordinate to such unit shall,
for purposes of applying such subclause to such
unit, be treated as not issued by such unit,".
26 USC148 note.       (b) effective date.—The amendment made by subsection (a)
shall apply to bonds issued after December 31,1988.
Subtitle I—Provisions Relating to Exempt
Organizations
26 USC 513 note.    SEC. 6201. CERTAIN GAMES OP CHANCE NOT TREATED AS UNRELATED
TRADE OR BUSINESS.
Section 1834 of the Reform Act is amended by adding at the end
thereof the following new sentence: "The amendment made by this
section shall apply to games of chance conducted after October 22,
1986, in taxable years ending after such date".
SEC. 6202. PURCHASE OF INSURANCE BY COOPERATIVE HOSPITAL SERV-
ICE ORGANIZATIONS.
(a) in general.—Subparagraph (A) of section 501(e)(l) of the 1986
Code is amended by inserting "(including the purchasing of insur-
ance on a group basis)" after "purchasing".
26 USC 501 note. (b) effective date.—The amendment made by subsection (a)
shall apply to purchases before, on, or after the date of the enact-
ment of this Act.

26 USC 501 note.
26 USC 4940
note.
Omnibus
Taxpayer
Bill of Rights.
26 USC 1 note.

SEC. 6203. CANCELLATION OF CERTAIN DEBTS ORIGINATED BY OR
GUARANTEED BY THE UNITED STATES NOT TAKEN INTO AC-
COUNT IN DETERMINING TAX EXEMPT STATUS OF CERTAIN
ORGANIZATIONS.
Subparagraph (A) of section 501(c)(12) of the 1986 Code shall be
applied without taking into account any income attributable to the
cancellation of any loan originally made or guaranteed by the
United States (or any agency or instrumentality thereof) if such
cancellation occurs after 1986 and before 1990.
SEC. 6204. DETERMINATION OF OPERATING FOUNDATION STATUS FOR
CERTAIN PURPOSES.
For purposes of section 302(c)(3) of the Deficit Reduction Act of
1984, a private foundation which constituted an operating founda-
tion (as defined in section 4942(j)(3) of the Internal Revenue Code of
1986) for its last taxable year ending before January 1,1983, shall be
treated as constituting an operating foundation as of January 1,
1983.
Subtitle J—Taxpayer Rights and Procedures
SEC. 6226. SHORT TITLE.
This subtitle may be cited as the "Omnibus Taxpayer Bill of
Rights".